@techreport{NBERw10301, title = "Did Dividends Increase Immediately After the 2003 Reduction in Tax Rates?", author = "Jennifer L. Blouin and Jana Smith Raedy and Douglas A. Shackelford", institution = "National Bureau of Economic Research", type = "Working Paper", series = "Working Paper Series", number = "10301", year = "2004", month = "February", URL = "http://www.nber.org/papers/w10301", }